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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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High Court of Karnataka Division Bench Reserves Judgment in Revenue Appeals Concerning Tax Exemption on Land Acquisition Compensation. The Bench Considers if Section 96 of the 2013 Act Applies to Acquisitions under the Karnataka Highways Act.

The Commissioner of Income Tax (TDS), Bengaluru, filed five intra-court writ appeals under section 4 of the Karnataka High Court Act, 1961, challengin...

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High Court Dismisses Second Appeal Against Specific Performance Decree; Power of Attorney Holder's Evidence Accepted. Readiness and Willingness Proved Through Personal Knowledge of Father Who Was Present at Agreement Execution Under Section 16(c) of Specific Relief Act, 1963.

The appellant, original defendant No.2, challenged the concurrent findings of the trial court and the appellate court which decreed a suit for specifi...